Form 990, Part VI - Governance - Use of part VI information

How IRS will use information in Part VI, Form 990, about practices and procedures that are not required by Internal Revenue Code
General Information
Large Businesses

Listed transactions

Listed transactions, with citations of published guidance, regulations, or court cases.
General Information
Corporations

Employer identification number

Find out if you need an employer identification number (EIN). Get one online, free from the IRS. Don’t pay for an EIN.
General Information
Small Businesses

Miscellaneous qualified intermediary information

A qualified intermediary (QI) is any foreign intermediary (or foreign branch of a U.S. intermediary) that has entered into a qualified intermediary withholding agreement with the IRS.
General Information
Large Businesses

First quarter – Tax calendar

Use the 2025 tax calendar to view filing deadlines and actions for the first quarter.
General Information
Small Businesses

FATCA governments

The United States collaborated with other governments to develop two model intergovernmental agreements (IGAs) to implement FATCA.
General Information
Corporations

Filing past due tax returns

Understand how to file past due returns.
General Information
Small Businesses

Excise tax forms and publications

Helpful links to forms and publications relevant to the motor fuel industry.
General Information
Small Businesses

About Form 3949-A, Information Referral

Information about Form 3949-A, Information Referral, including recent updates, related forms and instructions on how to file. Use Form 3949-A, Information Referral to report alleged tax law violations by an individual, a business or both.
Forms and Instructions
Individuals, Businesses

What if a levy is causing a hardship

Contact the IRS at the telephone number on the levy or correspondence immediately and explain your financial situation.
General Information
Small Businesses